https://www.taxtmi.com/caselaws?id=121614 Clearances may be treated as provisional assessment under Rule 7 where duty liability cannot be finally determined at the time of removal and the assessee's conduct, prior practice, bond, bank guarantee, and written intimation to the department show that provisional assessment was being followed. The absence of a formal order is not decisive on these facts. Once the assessments are provisional, show-cause notices premised on final assessment cannot stand; the proper course is finalisation of assessment by the competent officer in accordance with law and natural justice. The notices and consequential proceedings were therefore quashed and the matter remanded for final assessment. en-us Tue, 22 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 10:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121614 Clearances may be treated as provisional assessment under Rule 7 where duty liability cannot be finally determined at the time of removal and the assessee's conduct, prior practice, bond, bank guarantee, and written intimation to the department show that provisional assessment was being followed. The absence of a formal order is not decisive on these facts. Once the assessments are provisional, show-cause notices premised on final assessment cannot stand; the proper course is finalisation of assessment by the competent officer in accordance with law and natural justice. The notices and consequential proceedings were therefore quashed and the matter remanded for final assessment. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121614